https://www.taxtmi.com/caselaws?id=793321 An ad valorem Oil Industry Development Cess paid on an inflated value was held refundable where valuation should have followed Section 4 principles of the Central Excise Act and the record showed excess payment through adoption of an ex-duty value instead of a cum-duty value. The refund was also held not barred by unjust enrichment because the Section 12B presumption was rebutted by the contract, invoices, a chartered accountant's certificate, and buyer confirmation showing that the cess was not recovered from the buyer. Credible documentary evidence displaced the presumption of duty passing on, making refund admissible in principle. en-us Fri, 12 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793321 An ad valorem Oil Industry Development Cess paid on an inflated value was held refundable where valuation should have followed Section 4 principles of the Central Excise Act and the record showed excess payment through adoption of an ex-duty value instead of a cum-duty value. The refund was also held not barred by unjust enrichment because the Section 12B presumption was rebutted by the contract, invoices, a chartered accountant's certificate, and buyer confirmation showing that the cess was not recovered from the buyer. Credible documentary evidence displaced the presumption of duty passing on, making refund admissible in principle. Case-Laws Central Excise Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793321